Sporala red del conocimiento
Universidad Antonio Nariño

Especialización en Auditoría y Control Fiscal · 2020

Posibles contingencias en la información financiera de las Pequeñas y Medianas Empresas - PYMES de Quibdó, frente al Covid- 19

Murillo Perea, MaribelAsesor: Cifuentes Quintero, Jenny Alexandra

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Resumen

This article addresses the current situation of Pymes in Quibdó, due to the Covid-19 emergency and which has led many to difficult accounting situations, to the point of promoting the dismissal of workers, declaring bankruptcy or closing them, for lack of capital to meet your financial commitments to suppliers, employees, payment of taxes and obligations. Through field work, quantitative-descriptive, with the virtual survey, these pymes obtained information on the current status of their businesses, commitments, obligations, credits, and accounting and tax information; the projections and measures they will take after the economic policies of the government and Chocó; to deal with the financial situation after Covid-19.

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